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The Effect of Financial Statement Presentation, Public Transparency, and Internal Control Systems on Regional Financial Accountability.

The Effect of Financial Statement Presentation, Public Transparency, and Internal Control Systems on Regional Financial Accountability.

Muti’ah1,Marsyaf2,Bambang Subiyanto3

Mercu Buana University, Jakarta, Indonesia1,2,3

DOI: https://dx.doi.org/10.47772/IJRISS.2024.801026

Received: 14 December 2023; Accepted: 21 December 2023; Published: 28 January 2024

ABSTRACT

Regional Government Financial Reports are intended to provide useful information for decision making and represent the reporting entity’s responsibility for the resources entrusted. Access to and monitoring the quality of financial reporting improves accountability and transparency in regional financial management. The aim of this study is to obtain empirical evidence on the effect of financial statement presentation, public transparency, and internal control systems on regional financial accountability. The object of this research is the head of the finance department, the head of the finance & reporting sub-section and the employees of the finance & reporting department. This research was conducted at the DKI Jakarta Regional Government Office, with 92 respondents. Methods of data collection are done by using a questionnaire and the data analysis technique uses multiple linear regression analysis with the help of the SPSS program. The results of the study show that the Financial Statement Presentation and the Internal Control System have a positive and significant effect on Regional Financial Accountability. Meanwhile, Public Transparency has no effect on Regional Financial Accountability.

Keywords: Financial Statement Presentation, Public Transparency, Accounting Information Systems, Regional Financial Accountability.

INTRODUCTION

The political, economic, social, and sociocultural developments brought about by reform in Indonesia’s diverse sectors have given rise to several demands, including good governance. The regional autonomy agenda item is one of the reforms. By enforcing regional autonomy, central government policy serves as a practical first step toward achieving actual government decentralization.

The implementation of regional autonomy gives broad, real, and accountable authority to regional governments in a proportionate manner which is manifested by the regulation, distribution, and utilization of national resources and financial balance between the central government and regional governments. Along with the expansion of the regional autonomy-based government system, regional financial management has become a very important aspect.

Accountability is the provision of financial information to the public and other users making it possible to assess the government’s responsibility for all activities carried out, not only financial activities but also performance that has been mutually agreed upon, in this case the regional executive, regional legislature as representatives of the people in the region. The main objective is to ensure that public funds have been used and utilized effectively, efficiently, and transparently.

Financial accountability is a disclosure of the assessment of financial performance from the economic, efficiency and effectiveness aspects as well as disclosure of the assessment of the achievement of objectives (output) that has been financed with the perceived benefits of achieving these goals (outcomes). The regional financial accounting system has a very vital role in providing information and disclosure of local government financial activities and performance to facilitate the achievement of transparency and public accountability. The demand for the implementation of financial accountability requires local governments to improve the system of recording and reporting, based on the news “Bisnis.com”, JAKARTA

Chairman of the Audit Board of the Republic of Indonesia (BPK), Isma Yatun said that: 41 (forty-one) Regional Government Financial Reports (LKPD) had problems, 38 (thirty-eight) Regional Governments received Fair Opinion with Exception (WDP), and 3 (three) Regional Governments received Disclaimer of Opinion (TMP). “The reason is that there are problems that affect the fairness of the presentation of financial statements, including the fixed asset accounts and capital expenditure accounts,” (https://economic.bisnis.com/read/20221007/9/1585234/lhp-bpk-2022-41-report-financial-government-problem)

Reforms and regulations on the presentation of regional financial reports are marked by the enactment of Government Regulation (PP) Number 105-year 2000 concerning Regional Financial Management and Accountability. Government regulations (PP) require regional heads to prepare regional financial accountability reports consisting of APBD calculation reports, APBD calculation notes, cash flow reports, and regional balance sheets. Efforts to improve the presentation of regional financial reporting have not been fully implemented by the regional government. This condition can be observed in the ranks of the Regional Work Units (SKPD) within the local government environment. One of the factors to increase the accountability of regional financial management and presentation of good information in financial reports is to create transparency and accountability. This explanation is a good presentation of financial statements according to Sarwenda (2018).

“Transparency is one aspect for the realization of good governance”. The realization of good governance implies openness, involvement, and ease of access for the public to the process of administering government. The openness and ease of information on governance has had an impact on the realization of various other indicators. Information transparency, especially financial and fiscal information, must be carried out in a form that is relevant and easy to understand, Mardiasmo (2018). Financial reports are one of the results of public financial transparency and accountability, which means that financial reports prepared must meet the requirements of accountability and transparency.

Internal Control System is a process influenced by management created to provide adequate assurance in achieving effectiveness, efficiency of operational activities, safeguarding state assets and compliance with laws and regulations, and calculation results from Transparency of Financial Reports in accessing financial information, disclosing of matters material, periodic disclosure, and compliance with applicable regulations (Heppy Purbasari and Andy Dwi Bayu Bawono, 2017).

Several studies on disclosure of financial reports, public transparency and the internal control system for regional financial accountability reveal that there is a research gap. First, empirical evidence finds that the presentation of financial reports influences regional financial accountability (Jatmiko, Prawoto, Astuti & Sari, 2019; Safutra, Darwanis & Syam, 2019; Darwis, Ohorella & Zainuddin, 2022), different from research by (Sumartono & Pasolo, 2019; Pramudianti & Nugroho, 2022), which states that the presentation of financial reports has no effect on regional financial accountability. Second, empirical evidence finds that public transparency affects regional financial accountability (Jeriansyah & Mappanyukki, 2020; Widajatun & Kristiastuti, 2020; Tamara & Konde, 2016) different from research by (Natision, Esien, Harjo & Charles, 2022; Purba, 2018) which states that public transparency has no effect on regional financial accountability.

Third, empirical evidence finds that the Internal Control System influences regional financial accountability (Brata, Arnan & Suharsono, 2019; Hulu, Maksum, Kholis, Tri &Baene, 2020; Sitorus, Setiyawati & Mappanyuki, 2019), different from research by (Nugroho & Ayem, 2022); Islah, Harimurti & Matyja, 2022), which states that the Internal Control System has no effect on regional financial accountability.

With this phenomenon above, researchers are interested in conducting research with the title “The Effect of Financial Statement Presentation, Public Transparency, and Internal Control Systems on Regional Financial Accountability”.

LITERATURE REVIEW

Agency Theory

Agency theory is basically a theory that arises because of a conflict of interest between principals and agents. Jensen and Meckling (1976) say “agency relationship (Agency Theory) is contract made by the shareholders (principals) and managers (agents) in which the shareholders (principal) authorize the manager (agent) decision making to agent”. The theory put forward by Jensen and Meckling (1976) assumes that everyone is solely motivated by the interest between the principal and the agent. The principal contracts the agent to manage resources within the company and is obliged to provide compensation to the agent while the agent is obliged to manage the resources owned by the company and is responsible for the tasks assigned to him.

Regional Financial Accountability

Public Sector Accounting in Indonesia is currently being demanded that public institutions be more accountable, both at the center and in the regions.

Based on Law no. 17 of 2003 concerning State Finance, the form and content of accountability reports on the implementation of the APBN/APBD are prepared and presented in accordance with government accounting standards (SAP) stipulated by government regulations. Based on Government Regulation no. 12 of 2019 concerning Regional Financial Management, regional finance is all regional rights and obligations in the context of administering regional government which can be valued in money including all forms of wealth related to regional rights and obligations. Meanwhile, regional financial management is the entire activity which includes planning, implementation, administration, reporting, accountability, and regional financial supervision.

Accountability can be translated as a form of accountability for a public organization’s success or failure in carrying out its mission to achieve predetermined goals and objectives, through a media that will be accounted for periodically. (Stanbury, 2003).

Mardiasmo (2018) explains that the notion of public accountability is the obligation of the party holding the trust to provide accountability, present, report and disclose all activities and activities that are their responsibility to the party giving the trust who has the right to demand this accountability. Public accountability includes legal accountability and honesty, managerial accountability, program accountability, policy accountability and financial accountability. Managerial accountability is the most important part in creating the credibility of local government management. A low level of accountability also increases investment risk and reduces competitiveness and efficiency (Mardiasmo, 2006).

Financial Statement Presentation

The decentralization process requires that each region take care of its own household. What is noteworthy is the reform of regional financial management. One of the goals of regional autonomy and fiscal decentralization is to create good governance which is characterized by transparency, public accountability, participation, efficiency and effectiveness, and law enforcement. To increase awareness of the transparency and accountability of regional financial management, the government enacted Law Number 17 of 2003 concerning State Finances, requiring the President and Governors/Regents/Mayors to submit accountability reports on the implementation of the APBN (state budget).

Accessibility is the process of disclosing financial reports so that they can be consumed by the public (Mustofa, 2012). Mulyana (2006) further states that accessibility in financial reports is seen as the convenience of someone to obtain financial report information. In an open democracy, access to financial reports is provided in several media such as newspapers, magazines, TV, and the internet. This access is also provided by several forums that have a direct concern or role in supporting government accountability to the public (Shende & Bennett, 2004).

Bulungan Regent Regulation Number 91 of 2022 concerns Regional Government Accounting Policies, normative prerequisites needed so that local government financial reports can meet the desired quality: a). relevant: has the benefit of feedback (feedback value, has predictive value, timely, complete), b). reliable: the presentation is honest, can be verified (verifiability), neutrality), c). comparable d). understandable.

In addition to the central role of the Regional Head who is responsible for submitting accountability reports on APBD implementation, there are several supporting roles that make important contributions to the accountability and transparency of financial reports, they are Regional Work Unit (SKPD).

SKPD as an accounting entity basically shows that SKPD carries out the accounting process to prepare financial reports that will be submitted to the regional head as a form of accountability for regional financial management.

Public Transparency

To realize the current good governance, the regional government is currently carrying out Bureaucratic Reforms, two of them are related to the management of state finances, namely the principles of accountability and transparency. In Law Number 17 of 2003, transparency is defined as one of the principles that accountability for state finances is a necessity. The government must be transparent in the management and accountability of state finances.

Government Regulation Number 24 of 2004 as amended by Government Regulation Number 71 of 2010 concerning the State Treasury, states “transparency” is providing open and honest financial information to the public based on the consideration that the public has the right to know openly and thoroughly the government’s accountability in managing the resources entrusted to him and his obedience to laws and regulations. de Renzio, P. (2015) states that transparency is a principle that guarantees access or freedom for everyone to obtain information about government administration, to observe government performance (Esien, 2019a, 2020a, 2020b).

The level of transparency of government finances is measured by the amount of information available in the financial statements of government institutions. This involves disclosing financial information and access to that information (Araujo & Tejedo-Romero, 2016)

According to Erlina, et al (2015: 66), transparency is providing open and honest financial information to the public based on the consideration that the public has the right to know openly and thoroughly the government’s accountability in the management of the resources entrusted to it and its adherence to laws and regulations. Transparency is the openness of the regional government in making regional financial policies so that they can be known and monitored by the DPRD and the public. Transparency in regional financial management will ultimately create horizontal accountability between the local government and its people to create a clean, effective, efficient, accountable, and responsive regional government to the aspirations and interests of the community. Openness and ease of information on governance give influence to realize various other indicators.

Internal Control System

Kieso (2015) states that Internal Control is a process of guaranteeing the achievement of objectives related to operations, reporting and compliance.

COSO in Bodnar and Hopwood (2006) defines Internal Control, namely: “Internal control is a process that is influenced by the board of directors, management, and internal control system entity personnel designed to provide reasonable assurance regarding the achievement of goals.

Meanwhile, according to the Government Regulation itself, PP No. 60 of 2008 concerning the System Government Internal Control. The Internal Control System is an integral process of actions and activities that are carried out continuously by the leadership and all employees to provide adequate assurance of achieving organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations invitation. To achieve accountable and transparent management of state finances, submit financial reports on time and reduce irregularities in the use of local government budgets, it is necessary to have internal control where leaders and employees not only act as executors but are also expected to be able to oversee the implementation of internal control on an ongoing basis.

The role of internal audit is related to the quality of management’s financial reports and state financial responsibility, Law Number 15 of 2004 concerning Examination of state financial management and responsibility was examined by Kasim (2015) which states that the application of internal control has a positive influence on financial reporting.

The Internal Control System is an integral process of actions and activities that are carried out continuously by the leadership and all employees to provide adequate assurance of achieving organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations invitation. To achieve accountable and transparent management of state finances, submit financial reports on time and reduce irregularities in the use of local government budgets, it is necessary to have internal control where leaders and employees not only act as executors but are also expected to be able to oversee the implementation of internal control on an ongoing basis.

The role of internal audit is related to the quality of management’s financial reports and state financial responsibility, Law Number 15 of 2004 concerning Examination of state financial management and responsibility was examined by Kasim (2015) which states that the application of internal control has a positive influence on financial reporting.

METHODOLOGY

This study’s methodology, which is causal research, uses descriptive qualitative to determine how different variables affect one another. This study investigates the impact of internal control systems, public transparency, and financial statement presentation on regional financial accountability.

Data collection techniques used is Field research, research conducted directly on the object under study. Collecting data in this study uses a survey method, namely by distributing questionnaires to the head of the finance department, the head of the finance & reporting sub-section, and the employees of the finance & reporting division of the Provincial Government of DKI Jakarta, with 92 respondents. The data analysis technique uses multiple linear regression analysis with the help of the SPSS program.

RESULT AND DISCUSSION

Respondent Profiles

The number of participants in this study is 92 respondents, the profiles of the respondents are presented in table 1.

Table 1: Profiles of Respondent

No. Gender Total Percentage (%)
1 Male 47 51,08 %
2 Female 45 48,91 %
Total 92 100%
No. Age Total Percentage (%)
1 20 – 25 years 2 2,17 %
2 26 – 30 years 6 6,52 %
3 31 – 35 years 26 28,26 %
4 36 – 40 years 22 23,91 %
5 >     41 years 36 39,13 %
Total 92 100 %
No. Years of service Total Percentage (%)
1 <       1   year 0 0 %
2 1  –  3   year 4 4,34 %
3 4  –  6   year 12 13,04 %
4 7  –  9   year 14 15,22 %
5 >     10 year 62 67,39 %
Total 92 100 %
No. Last Education Total Percentage (%)
1 SMA/SMK 12 13,04 %
2 D3 7 7,61 %
3 S1 54 58,70 %
4 S2 19 20,65 %
Total 92 100 %

The majority of respondents in the study were male 51.08%, the majority aged over 41 years were 39.13%, the majority of respondents worked for more than 10 years 67.39% and most recent education was bachelor’s degree by 58.70%.

Descriptive Analysis

Table 2. The minimum value of the indicator is 15, the maximum value is 25, the mean on the Financial Statement Presentation indicator is 22.07 and the standard deviation is 2.575,

the minimum value of the indicator is 9 and the maximum value of the indicator is 25, the mean of the Public Transparency indicator is 20.46 with a standard deviation of 3.699, the minimum value of the indicator is 16 and the maximum value of the indicator is 30, the mean of the Internal Control System indicator is 23.30 with a standard deviation of 2.949,

the minimum value of the indicator is 23 and the maximum value of the indicator is 45, the mean that is owned by Regional Financial Accountability is 40.09 and the standard deviation is 4.789,

Data on the presentation of financial reports, public transparency, internal control systems and regional financial accountability have a small distribution, because the standard deviation value is smaller than the average value. So, the data used is good data.

Determination Coefficient Test (R²)

Table 3. Regression Analysis Summary

B Std.

Error

t Sig.
(Constant) 5.893 2.894 2.036 0.045
PLK 1.086 0.168 6.482 0.000
TP 0.148 0.127 1.165 0.247
SPI 0.309 0.146 2.114 0.037
Dependent Var. REGIONAL FINANCIAL ACCOUNTABILITY
Counting F value 53.743
Sig F 0.000
Durbin Watson 1.843
R Square 0.647
Adj. R Square 0.635

Source: processed primary data

In table 3, the value of Adjusted R2 is 0.635, this means that 63.5% of the variation in Regional Financial Accountability can be explained by variations of the three independent variables (Financial Statement Presentation, Public Transparency, and Internal Control Systems). Whereas the remaining 36.5% (100% – 63.5%) is explained by other causes outside the model.

Statistical Test F

In table 3, the F value is 53,743 with a probability of 0.000. Because the probability is much smaller than 0.01, then the regression model can be used to predict Regional Financial Accountability, or it can be said that the Financial Statement Presentation, Public Transparency, and the Internal Control System jointly affect Regional Financial Accountability, and the form of the linear regression equation is correct.

Statistical Test t

In table 3, it can be seen from the probability of significance for the Financial Statement Presentation by 0.000, Public Transparency 0.247, and Internal Control System 0.037. Thus, it can be concluded that the financial statement presentation and the internal control system have a positive and significant effect at 1% alpha on Regional Financial Accountability, while public transparency has no effect on Regional Financial Accountability.

DISCUSSION

From the results of this study, it is found that the Presentation of Financial Statements and Internal Control System has a positive and significant effect on Regional Financial Accountability, while Public Transparency has no effect on Regional Financial Accountability.

Presentation of Financial Statements on Regional Financial Accountability, The temporary allegation in the first hypothesis is that the financial statement presentation affects regional financial accountability. This study found that the financial statement presentation has a positive and significant effect on regional financial accountability. This study strengthens the research of (Jatmiko, Prawoto, Astuti & Sari, 2019; Safutra, Darwanis & Syam, 2019; Darwis, Ohorella & Zainuddin, 2022), but contradicts the research of (Sumartono & Pasolo, 2019; Pramudianti & Nugroho, 2022) which found that the Financial Statement Presentation has no effect on Regional Financial Accountability.

The presentation of regional financial statements is very important because the regional financial statement presentation is a structured representation of the financial position due to transactions carried out by the regional government. Increasing demands for public accountability have implications for public sector management to provide information to the public, one of which is accounting information in the form of financial reports.

The Presentation of Financial Statements by each SKPD (Regional Work Unit) in accordance with good Regional Financial Accountability, meaning that SKPD DKI Jakarta is.

able to present financial reports properly, SKPD DKI Jakarta can compile complete financial reports, completion of financial reports on time, honest information, comparable financial reports, and publication of reports of local government finance through newspapers, the internet, or other means is becoming a general problem for SKPD (Regional Work Unit) DKI Jakarta. SKPD DKI Jakarta’s financial report becomes a benchmark in preparing the budget for the coming year.

Public Transparency towards Regional Financial Accountability, the second hypothesis suspects that Public Transparency affects Regional Financial Accountability. This study proves that Public Transparency has no effect on Regional Financial Accountability. This research strengthens the research of (Natision, Esien, Harjo & Charles, 2022; Purba, 2018), but is different from the research of (Jeriansyah & Mappanyukki, 2020; Widajatun & Kristiastuti, 2020; Tamara & Konde, 2016) who found that Public Transparency affects Regional Financial Accountability.

In managing regional finances, a clean, transparent, and accountable government is needed. The easier the access provided by the local government to users, the more potential it has to increase the transparency of regional financial reports.

Each DKI Jakarta SKPD (Regional Work Unit) facilitates access to services for all users of regional financial reports so that they can provide financial information to the public based on the consideration that the public has the right to know openly the responsibilities of local governments in resource management and compliance with regulations legislation. On the other hand, Governor’s Decree No. 1971 of 2011 concerning information is classified (withheld) within the DKI Jakarta Provincial Government. In this Governor’s Decree, regional financial accountability documents such as SPJ (Financial Accountability Letter), tickets, receipts, proof of payment, tender documents, contracts or SPK (Cooperation Agreement) for the procurement of goods and services are categorized as information that is excluded and cannot be accessed by the public.

The Governor’s Decree is on the contrary to the KIP Law (Public Information Disclosure), Law no. 14 of 2008 related to regional financial accountability documents. As is well known, the Central Information Commission has determined that regional financial accountability documents, especially SPJ and receipts, are public information if the results of an audit of regional financial management have been reported to the BPK or BPKP to the Jakarta DPRD.

With the existence of the Governor’s Decree, it is difficult for the public to access regional financial accountability documents in regional financial management on the grounds that accountability documents are confidential documents (as information that is excluded and cannot be accessed by the public).

Internal Control System for Regional Financial Accountability, while the third hypothesis suspects that the Internal Control System affects Regional Financial Accountability. This research proves that the Internal Control System has a positive and significant effect on Regional Financial Accountability. This research strengthens the research by (Brata, Arnan & Suharsono, 2019; Hulu, Maksum, Kholis, Tri & Baene, 2020; Sitorus, Setiyawati & Mappanyuki, 2019), but different from the research by (Nugroho & Ayem, 2022); Islah, Harimurti & Matyja, 2022) who found the Internal Control System had no effect on Regional Financial Accountability. Adequate internal control includes clear job descriptions, adequate portions and recording procedures, as well as good practices. Through good internal control, it is hoped that orders from the leadership can be carried out properly either with a minimum of errors, fraud, abuse, or non-compliance with laws and regulations related to regional financial management.

A good internal control system will increase the accountability of regional financial management. Regional financial management will be realized effectively and efficiently if a local government organization is able to create, implement and maintain an internal control system, to provide adequate confidence in achieving the goals of an agency, safeguarding state assets and increasing compliance with applicable laws and regulations. The accounting information system will run well if it is supported by reliable capabilities of apparatus/human resources who use computers. Each DKI Jakarta SKPD (Regional Work Unit) unit can manage finances properly and in a structured manner. In the end, transparency and accountability in regional financial management is achieved and public trust in local governments is created. This is supported by the ability of heads in each DKI Jakarta SKPD (Regional Work Unit) unit to continuously supervise and provide clear knowledge about the management system to their staff and apply it consistently.

CONCLUSION

This research shows that 1). SKPD DKI Jakarta is able to present financial reports properly, SKPD DKI Jakarta can compile complete financial reports, completion of financial reports on time, honest information, comparable financial reports, and the publication of local government financial reports through newspapers, the internet, or other means is common for SKPD (Regional Work Unit) DKI Jakarta. 2). With the Governor’s Decree Number 1971 of 2011 which in the contrary to UU KIP (Public Information Disclosure), Law no. 14 of 2008, it is difficult for the public to access regional financial accountability documents in regional financial management on the grounds that accountability documents are confidential documents (as information that is excluded and cannot be accessed by the public). 3). Each DKI Jakarta SKPD (Regional Work Unit) unit is capable of managing finances properly and in a structured manner. In the end, transparency and accountability in regional financial management is achieved and public trust in local governments is created. This is supported by the ability of heads in each DKI Jakarta SKPD (Regional Work Unit) unit to continuously supervise and provide clear knowledge about the management system to their staff and apply it consistently.

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